Part 7Income charged under this Act: rent-a-room and foster-care relief
Chapter 1Rent-a-room relief
Relief if amount does not exceed limit
791Full rent-a-room relief: introduction
Sections 792 to 794 (which give the full form of rent-a-room relief) apply if—
a
an individual qualifies for rent-a-room relief for a tax year,
b
the individual's total rent-a-room amount for the tax year does not exceed the individual's limit for the tax year, and
c
no election by the individual under section 799 has effect to disapply the full relief for the tax year.